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Taxpayers will likely take advantage of a conversion from their Traditional IRA into a Roth IRA when they have: 1 an expectation of lower tax

Taxpayers will likely take advantage of a conversion from their Traditional IRA into a Roth IRA when they have:

1

an expectation of lower tax rates in retirement

2

a desire to reduce their current year's taxable income

3

an expectation of higher tax rates in retirement

4

Both 2 and 3

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